Create new template
Themes are stored in componnets/com_virtuemart/themes directory. Each theme is stored in it’s subdirectory. Just copy the default template directory to your new template directory and edit the theme.xml file

shop.index page
shop.index is the first page of the shop.
Template: templates/common/shopindex.tpl.php
Sub templates:
Displays the sub categories: templates/common/categoryChildlist.tpl.php
Displays the recently viewed product: templates/common/recent.tpl.php
Displays featured products: templates/common/featuredProducts.tpl.php

shop.browse page
There has 3 product list style:
1. Product listing with a table
template: templates/browse/includes/browse_layouttable.tpl.php
2. Flat product list
template: templates/browse/includes/browse_listtable.tpl.php
3. Product List, no table, div based
template: templates/browse/includes/browse_notables.tpl.php

Sub templates:
Category header: templates/browse/includes/browse_header_category.tpl.php
Manufacturer header: templates/browse/includes/browse_header_manufacturer.tpl.php

shop.product_details page
Tempalte for this page is at templates/product_details/*.php

Sub templates:
Related products: common/relatedProducts.tpl.php
Pathway: common/pathway.tpl.php
Child categories: common/categoryChildlist.tpl.php
PSD, Email, Print buttons: common/buttons.tpl.php
Add to cart: product_details/includes/addtocart_form.tpl.php